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TMI Blog1991 (6) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... at Rs. 1,04,000/- from Hamburg. The appellants purchased these goods in a clearance sale. The supplier while making the offer categorically mentioned that "these goods related to a very old model of daimler Benz and now very little required in our country. We have offered these at a concessional price of Rs. 1600 each CIF and has also offered similarly in various other international markets wherever we find the sale possibilities of these Crankshafts." The consignment was cleared under Ex-bond Bill of Entry No. 1300/11, dated 27-10-1980. 3. The Customs have enhanced the value on the basis of a similar import from West Germany. The importers filed an appeal before the Collector against the orders of the Dy. Collector which was dismissed. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. During these proceedings, the appellants could have asked for the same and the department would have been obliged to disclose the same. It is interesting to note that even in appeal memorandum this point has not been agitated. Only during personal hearing for the first time the issue has been taken up. In the circumstances, there is no merit in this plea of the appellant". 5. The question, therefore, is whether the Collector is justified in enhancing the value of the goods from Rs. 1600 to Rs. 4037.56. 6. It is an admitted fact that the goods were purchased in a clearance sale. Section 14 of the Customs Act provides for the valuation of goods for purposes of assessment. According to which, where duty of Customs is chargeable to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Department to furnish the same to the appellant during the course of assessment proceedings. In the instant case, the show cause notice was waived. Therefore, it is all the more necessary for the Department to furnish a copy of the invoice. Failure to ask for the invoice by the appellant does not absolve the department from furnishing the invoice. The Collector while considering above argument observed that the appellants have not challenged that the price from West Germany of similar goods is Rs. 4037.56 each. He also observed that the appellants' main objection is to compare the price with goods imported from a country other than Czechoslovakia. We have also gone through the grounds of appeal before the Collector and also the Memo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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